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Payroll & Compliance in Denmark

Skattestyrelsen-aligned monthly payroll, tax filings and statutory compliance for companies hiring in Denmark, whether you have one employee or a full local workforce.

Run Danish payroll without the local-finance overhead

Danish payroll combines high statutory complexity with strict reporting deadlines. Every salary payment must reflect correct A-skat (income tax), AM-bidrag (labour-market contribution), ATP, holiday pay under Ferieloven, and any pension or collective-agreement terms, and it must be reported to Skattestyrelsen via eIndkomst on time, every month.

Nordic Relocators delivers fully managed Danish payroll: we calculate, withhold, file and pay. You approve, we execute. Employees see their payslip in the portal; finance gets a single monthly invoice with full breakdown.

Foreign companies without a Danish CVR can still run compliant payroll through us, either via our Employer of Record (EOR) service or via a registered foreign-employer (foreign Limited Tax Liability) setup.

What we run for you each month

1

Gross-to-net calculation

Each employee's take-home pay calculated against their personal tax card (forskudsopgørelse).

  • A-skat and AM-bidrag withheld at the correct rate.
  • Pension contributions split between employee and employer.
  • Benefits-in-kind (company car, phone, lunch) valued correctly.
2

eIndkomst reporting

Monthly digital reporting of every salary, withholding and contribution to Skattestyrelsen.

  • Filed by the statutory deadline.
  • Corrections handled inside the same period to avoid penalties.
  • Year-end årsopgørelse reconciliation.
3

Holiday pay (Ferieloven)

Calculated and tracked under Denmark's simultaneous-holiday-pay model.

  • Accrual at 12.5% of qualifying salary.
  • Reporting to FerieKonto where applicable.
  • Holiday allowance paid out correctly on termination.
4

Statutory benefits

ATP, AES, Lønmodtagernes Garantifond and other levies handled.

  • Sick-pay refund (sygedagpenge refusion) claims filed where eligible.
  • Maternity-pay refund via Barsel.dk handled.
  • Public-holiday and overtime rules applied per contract.
5

Bank file generation

Net-pay bank files generated monthly for upload to your Danish bank.

  • NemKonto-compatible files (Bankdata, Nordea, Danske Bank).
  • SEPA files for foreign-bank disbursement if required.
  • Approval workflow with two-person sign-off.
6

Compliance dashboard

Real-time visibility of every payroll obligation inside the portal.

  • Filing calendar with upcoming deadlines.
  • Audit log of every change, approval and submission.
  • GDPR-compliant employee data storage.

Statutory rates we apply

A snapshot of the most common 2025 Danish payroll rates. Final rates depend on the individual's tax card and the applicable collective agreement.

  • AM-bidrag: 8% of gross salary, the labour-market contribution withheld before income tax.
  • A-skat: Personal income tax, calculated against the individual's tax card and personal allowance.
  • ATP: Fixed monthly contribution: roughly DKK 99 employer / DKK 198 employee for full-time work.
  • Holiday allowance: 12.5% of qualifying salary, accrued and paid under Ferieloven.
  • Pension: Typically 10–17% of pensionable salary, split 1/3 employee : 2/3 employer where the collective agreement applies.
  • Other levies: AES, AUB, FIB, Barsel.dk and Finansieringsbidrag, applied per industry classification.

Monthly payroll cycle

  1. 1

    Cut-off

    Variable inputs (overtime, expenses, absences, bonuses) due by the agreed cut-off date, typically the 15th.

  2. 2

    Pre-calculation

    We run a draft payroll and share a preview report for your approval.

  3. 3

    Approval

    Finance approves the preview inside the portal with a two-person sign-off.

  4. 4

    Bank file

    Net-pay bank file generated and uploaded for execution on payday.

  5. 5

    eIndkomst filing

    Salaries and withholdings reported to Skattestyrelsen by the statutory deadline.

  6. 6

    Payslips

    Employees receive their payslip in the portal; PDF copy by email if requested.

  7. 7

    Reconciliation

    Monthly invoice with full breakdown: gross, withholdings, employer cost and our service fee.

Compliance tasks beyond monthly payroll

  • New-hire registrations: Tax card retrieval, pension enrolment, ATP setup.
  • Termination settlements: Final salary, holiday allowance, severance and reporting to Skattestyrelsen.
  • Audit support: Documentation pack for SKAT, Arbejdstilsynet or your external auditor.
  • Cross-border posting: A1 certificates, double-tax treaty review and limited-liability filings.
  • Year-end: Annual lønstatistik, årsopgørelse coordination and tax-card refresh for the new year.

FAQs: Danish payroll & compliance

Do I need a Danish CVR to run payroll?

Not necessarily. Foreign companies can register as a foreign employer for limited tax liability and run compliant Danish payroll, or use our EOR service where Nordic Relocators is the registered Danish employer.

How is Danish income tax (A-skat) calculated?

A-skat is withheld each month based on the employee's personal tax card (forskudsopgørelse), which sets their personal allowance and marginal rate. We retrieve and apply the tax card automatically through Skattestyrelsen.

What is AM-bidrag and is it tax-deductible?

AM-bidrag is an 8% labour-market contribution withheld from gross salary before A-skat is applied. It is mandatory and not refundable, but it reduces the base on which income tax is calculated.

How is holiday pay handled?

Under the current Ferieloven, holiday is accrued and used in the same year (samtidighedsferie). We accrue 12.5% of qualifying salary monthly and either pay it directly to the employee on holiday or to FerieKonto on termination.

Can you handle a collective agreement (overenskomst)?

Yes. Whether your industry follows DA, Industriens Overenskomst, HK or another agreement, we configure payroll to apply the correct minimum wage, overtime, pension and union dues.

What happens if a deadline is missed?

Skattestyrelsen charges late-filing penalties and interest on overdue A-skat and AM-bidrag. We track every deadline in the portal with two-person approval to make sure this does not happen.

Can payroll be combined with EOR or HR services?

Yes. Clients commonly bundle payroll with EOR (we are the legal employer), HR-admin services, or work-permit sponsorship under one master agreement.

Move your Danish payroll to Nordic Relocators

Whether you are setting up payroll for the first time or migrating from an existing provider, our team handles the transition end-to-end with no missed cut-offs.

Request a payroll quote

Migrations are typically completed inside one payroll cycle.

Payroll & Compliance Denmark | Nordic Relocators